International and EC Tax Aspects of Groups and Companies

Download International and EC Tax Aspects of Groups and Companies PDF Online Free

Author :
Publisher : IBFD
ISBN 13 : 9087220286
Total Pages : 593 pages
Book Rating : 4.0/5 (872 download)

DOWNLOAD NOW!


Book Synopsis International and EC Tax Aspects of Groups and Companies by : Guglielmo Maisto (jurist.)

Download or read book International and EC Tax Aspects of Groups and Companies written by Guglielmo Maisto (jurist.) and published by IBFD. This book was released on 2008 with total page 593 pages. Available in PDF, EPUB and Kindle. Book excerpt: Comprising the proceedings and working documents of an annual seminar held in Milan in November 2007, this book analyses the tax issues for groups of companies operating in a European or worldwide dimension. The book examines the issues raised by both tax treaty and European law by focusing on selected topics. It first provides an analysis of the group concept under company and commercial law followed by an overview of taxation of groups in common and civil law countries. The tax regime of groups of companies under European law is further considered, both for income tax and VAT. The issues raised by application of tax treaties to groups of companies is then considered, with a particular emphasis on treaty recognition of groups, application of tax treaties to companies included in national group consolidation regimes, and application of the treaty articles on business income and non-discrimination. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and North American jurisdictions.

The Taxation of Corporate Groups Under Consolidation

Download The Taxation of Corporate Groups Under Consolidation PDF Online Free

Author :
Publisher : Cambridge University Press
ISBN 13 : 1107033497
Total Pages : 339 pages
Book Rating : 4.1/5 (7 download)

DOWNLOAD NOW!


Book Synopsis The Taxation of Corporate Groups Under Consolidation by : Antony Ting

Download or read book The Taxation of Corporate Groups Under Consolidation written by Antony Ting and published by Cambridge University Press. This book was released on 2013 with total page 339 pages. Available in PDF, EPUB and Kindle. Book excerpt: Antony Ting presents the first comprehensive comparative study of the tax consolidation regimes adopted in eight countries.

White Paper on Tax Reform

Download White Paper on Tax Reform PDF Online Free

Author :
Publisher : Don Mills, Ont. : CCH Canadian
ISBN 13 :
Total Pages : 358 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!


Book Synopsis White Paper on Tax Reform by : CCH Canadian Limited

Download or read book White Paper on Tax Reform written by CCH Canadian Limited and published by Don Mills, Ont. : CCH Canadian. This book was released on 1987 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 1987 tax reform package considered.

Income tax conventions

Download Income tax conventions PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 1510 pages
Book Rating : 4.3/5 (91 download)

DOWNLOAD NOW!


Book Synopsis Income tax conventions by : United States. Congress. Joint Committee on Internal Revenue Taxation

Download or read book Income tax conventions written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1962 with total page 1510 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Intergovernmental Fiscal Transfers

Download Intergovernmental Fiscal Transfers PDF Online Free

Author :
Publisher : World Bank Publications
ISBN 13 : 0821364936
Total Pages : 624 pages
Book Rating : 4.8/5 (213 download)

DOWNLOAD NOW!


Book Synopsis Intergovernmental Fiscal Transfers by : Robin W. Boadway

Download or read book Intergovernmental Fiscal Transfers written by Robin W. Boadway and published by World Bank Publications. This book was released on 2007 with total page 624 pages. Available in PDF, EPUB and Kindle. Book excerpt: The design of intergovernmental fiscal transfers has a strong bearing on efficiency and equity of public service provision and accountable local governance. This book provides a comprehensive one-stop window/source of materials to guide practitioners and scholars on design and worldwide practices in intergovernmental fiscal transfers and their implications for efficiency, and equity in public services provision as well as accountable governance.

Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition

Download Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition PDF Online Free

Author :
Publisher : OECD Publishing
ISBN 13 : 9264267999
Total Pages : 326 pages
Book Rating : 4.2/5 (642 download)

DOWNLOAD NOW!


Book Synopsis Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition by : OECD

Download or read book Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition written by OECD and published by OECD Publishing. This book was released on 2017-03-27 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.

Section 85 Rollovers

Download Section 85 Rollovers PDF Online Free

Author :
Publisher : CCH Canadian
ISBN 13 : 9781551411842
Total Pages : pages
Book Rating : 4.4/5 (118 download)

DOWNLOAD NOW!


Book Synopsis Section 85 Rollovers by : John L. Carlin

Download or read book Section 85 Rollovers written by John L. Carlin and published by CCH Canadian. This book was released on 2001 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Canadiana

Download Canadiana PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 1832 pages
Book Rating : 4.3/5 (243 download)

DOWNLOAD NOW!


Book Synopsis Canadiana by :

Download or read book Canadiana written by and published by . This book was released on 1986 with total page 1832 pages. Available in PDF, EPUB and Kindle. Book excerpt:

A Fiscal History of Canada

Download A Fiscal History of Canada PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 1100 pages
Book Rating : 4.3/5 (91 download)

DOWNLOAD NOW!


Book Synopsis A Fiscal History of Canada by : John Harvey Perry

Download or read book A Fiscal History of Canada written by John Harvey Perry and published by . This book was released on 1989 with total page 1100 pages. Available in PDF, EPUB and Kindle. Book excerpt: The author presents in this volume the Canadian fiscal affairs in the postwar II era. Subjects treated are: the economic consequences of adopting a Keynesian role for government, the growth of government expenditure, evolution of federal-provincial tax sharing and transfer programmes, developments in provincial budget, history of Canadian tariff changes leading to the free trade and the history and current status of international tax arrangements. The description of the tax reforms 1962-71 and 1985-87 is also included.

Self-employment Tax

Download Self-employment Tax PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 12 pages
Book Rating : 4.:/5 (319 download)

DOWNLOAD NOW!


Book Synopsis Self-employment Tax by :

Download or read book Self-employment Tax written by and published by . This book was released on 1988 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Canada

Download Canada PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1498321119
Total Pages : 85 pages
Book Rating : 4.4/5 (983 download)

DOWNLOAD NOW!


Book Synopsis Canada by : International Monetary Fund. Monetary and Capital Markets Department

Download or read book Canada written by International Monetary Fund. Monetary and Capital Markets Department and published by International Monetary Fund. This book was released on 2019-06-24 with total page 85 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Financial System Stability Assessment paper discusses that Canada has enjoyed favorable macroeconomic outcomes over the past decades, and its vibrant financial system continues to grow robustly. However, macrofinancial vulnerabilities—notably, elevated household debt and housing market imbalances—remain substantial, posing financial stability concerns. Various parts of the financial system are directly exposed to the housing market and/or linked through housing finance. The financial system would be able to manage severe macrofinancial shocks. Major deposit-taking institutions would remain resilient, but mortgage insurers would need additional capital in a severe adverse scenario. Housing finance is broadly resilient, notwithstanding some weaknesses in the small non-prime mortgage lending segment. Although banks’ overall capital buffers are adequate, additional required capital for mortgage exposures, along with measures to increase risk-based differentiation in mortgage pricing, would be desirable. This would help ensure adequate through-the cycle buffers, improve mortgage risk-pricing, and limit procyclical effects induced by housing market corrections.

Canada Tax Cases

Download Canada Tax Cases PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 1894 pages
Book Rating : 4.:/5 (49 download)

DOWNLOAD NOW!


Book Synopsis Canada Tax Cases by :

Download or read book Canada Tax Cases written by and published by . This book was released on 1998 with total page 1894 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Canada-U.S. Tax Treaty

Download Canada-U.S. Tax Treaty PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 52 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!


Book Synopsis Canada-U.S. Tax Treaty by :

Download or read book Canada-U.S. Tax Treaty written by and published by . This book was released on 1981 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Shipowners' Limitation of Liability

Download Shipowners' Limitation of Liability PDF Online Free

Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041148485
Total Pages : 391 pages
Book Rating : 4.0/5 (411 download)

DOWNLOAD NOW!


Book Synopsis Shipowners' Limitation of Liability by : Miguel Correia

Download or read book Shipowners' Limitation of Liability written by Miguel Correia and published by Kluwer Law International B.V.. This book was released on 2013-01-06 with total page 391 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book refines the features of a variety of different common law and civil law systems down to a recognizable standard CIT system, identifying in the process the system’s core strengths and problems, as well as the factors that determine its impact on corporate behavior. The author offers insightful perspectives on such crucial issues as the following: corporate group members versus corporate groups as taxable entities; anti-abuse rules and developments in judicial anti-abuse doctrines; costs associated with, e.g., valuation of assets, compliance, and administration; how certain core CIT concepts are independent of tax law; efficiency, equity, and the protection of existing property rights; the firm’s reaction to behavioral control instruments; limitations on the use of losses; depreciation and amortization rules; manipulation of legal characterization; and transfer of assets and income. The work has an interdisciplinary approach drawing on the literatures of tax law, economics, corporate law, accounting, and business management. It concludes with a set of policy guidelines that should be considered when approaching the traditionally cumbersome interaction between tax systems and corporate groups. Especially valuable to the practitioner are the book’s extensive graphic design solutions illustrating the subtleties of the operation of corporate tax laws. Analyzing the taxation of corporate groups in a user-friendly form not available in any other source, this book greatly enhances the development of advanced tax planning methods that do not disrupt the economic operation of businesses. Its comprehensive conceptual framework will greatly facilitate the work of those, from practitioners to researchers, interested in developing a practical approach to corporate income taxation applicable at a global level.

Canadian Tax Journal

Download Canadian Tax Journal PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 880 pages
Book Rating : 4.3/5 (91 download)

DOWNLOAD NOW!


Book Synopsis Canadian Tax Journal by :

Download or read book Canadian Tax Journal written by and published by . This book was released on 2002 with total page 880 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Introduction to Transfer Pricing

Download Introduction to Transfer Pricing PDF Online Free

Author :
Publisher :
ISBN 13 : 9789144092706
Total Pages : 163 pages
Book Rating : 4.0/5 (927 download)

DOWNLOAD NOW!


Book Synopsis Introduction to Transfer Pricing by : Jerome Monsenego

Download or read book Introduction to Transfer Pricing written by Jerome Monsenego and published by . This book was released on 2013-01-01 with total page 163 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transfer pricing is an area of tax law that has significantly expanded over the last decades. With the globalisation of business activities, the threat of international double taxation, and the need for States to monitor transfer prices to avoid the illegitimate erosion of their tax base, transfer pricing has become a key question for multinational enterprises and tax administrations. The book provides a general overview on the fundamentals of transfer pricing from an OECD perspective. The book also illustrates the fundamentals of transfer pricing with concrete examples based on the structures often used by multinational enterprises when entering into cross-border intercompany transactions. This book is primarily addressed to students reading international tax courses, but may also be of use to tax professionals in matters pertaining to transfer pricing.

The Greenhouse Gas Protocol

Download The Greenhouse Gas Protocol PDF Online Free

Author :
Publisher : World Business Pub.
ISBN 13 : 9781569735688
Total Pages : 0 pages
Book Rating : 4.7/5 (356 download)

DOWNLOAD NOW!


Book Synopsis The Greenhouse Gas Protocol by :

Download or read book The Greenhouse Gas Protocol written by and published by World Business Pub.. This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The GHG Protocol Corporate Accounting and Reporting Standard helps companies and other organizations to identify, calculate, and report GHG emissions. It is designed to set the standard for accurate, complete, consistent, relevant and transparent accounting and reporting of GHG emissions.